Critically Examine How a ‘Sector Matrix’ Framework Is...

Critically examine how a ‘sector matrix’ framework is useful for analysing demand and supply linkages. Use two contrasting examples. From Industry Value Chain to Sector Matrix Introduction Deviating from the industry value chain first introduced by Porter (1985) and later adapted by Gereffi (1996), a fairly recent alternative has been established by Froud, Haslam, Johal amp; Williams (1998) called the ‘sector matrix’. Until about a decade ago competitive focus was on the production process, the steps taken to develop a product being the ‘primary’ activities and company strategies outlined as ‘support’ activities. With continually increasing complexity within corporations, new and more innovative means of analysis are required. A†¦show more content†¦One will see differences in value chains of firms within the same industry sometimes, as the variance from company to company depends on differences in strategic approach and whether or not the firms have the same breed of vertical supply linkages. Analysis, being constrained by the aspects mentioned above, means the strategic options of a company are limited. Additionall y, the value chain can only provide valid analyses to firms which operate within a single industry, defined by common technology (Haslam et al, 2000) (see Figure 1, p. 1). Further, if the company at hand is pertinent to this form of analysis, only the processes from acquiring any raw material to finished manufacture are involved. Sector Matrix The matrix Froud et al introduced in response to these short chains is a more complex system which adapts to more intricate networks of manufacturing and production. This new scheme succeeds Gereffi’s studies on global commodity chains, which contributed to the initial development of additional chain analysis types but still followed an overly simple linear concept (Froud et al, 1998). Sector matrix focuses specifically on the extension of linear production chains. In developing a sector matrix, Froud et al â€Å"choose to start from demand,† and they believe â€Å"it is logical to suggest, therefore, that the limits of the sector should be defined by patterns ofShow MoreRelatedCritically Examine How Useful the ‘Sector Matrix’ Framework Is2117 Words   |  9 PagesCritically examine how useful the ‘sector matrix’ framework is for analysing demand and supply linkages in all industries. Use two contrasting examples In recent years several frameworks have been developed for analyzing product markets and competitive advantages of companies. Many academic authors have tried to explain what gives competitive advantage in certain industries and how companies inside these industries should restructure in order to achieve greater profitability. This essay isRead MoreAN EMPIRICAL ANALYSIS OF ENVIRONMENTAL IMPACT OF FOREIGN DIRECT INVESTMENT IN THE MINING SECTOR IN NIGERIA15805 Words   |  64 Pagesï » ¿ABSTRACT This study attempted to estimate the environmental impact of Foreign Direct Investment in the mining sector in Nigeria. It is argued that only those countries that have reached a certain income level can absorb new technologies and benefit from technology diffusion, and thus reap the extra advantages that FDI can offer. The mining industry in Nigeria is dominated by oil. Indeed, Nigeria is the largest producer of this commodity in Africa and sixth largest producers in the world. This researchRead MoreCase Study148348 Words   |  594 PagesEvolution and Revolution in the Hi-Fi Sector Amazon.com ï £ ©2007 - Early 2009 The Formula 1 Constructors Web Reservations International: Challenging Industry Norms Manchester United FC: Continuing Success but at What Cost? Hermes Fund Management, Total and Premier Oil: The Responsibility and Accountability of Business From Small Town Pharmacy to a Multinational Corporation: Pierre Fabre, Culture as a Competitive Advantage Cordia LLP: Service Ref orm in the Public Sector 170 175 180 183 193 196 201 207 213Read MoreLearning from the Fashion Industry: a Structured Literature Review39302 Words   |  158 PagesCRANFIELD UNIVERSITY ELEFTHERIA DIMITRAKOU LEARNING FROM THE FASHION INDUSTRY: A STRUCTURED LITERATURE REVIEW CRANFIELD CENTRE FOR LOGISTICS SUPPLY CHAIN MANAGEMENT MSc THESIS CRANFIELD UNIVERSITY CRANFIELD SCHOOL OF MANAGEMENT CRANFIELD CENTRE FOR LOGISTICS SUPPLY CHAIN MANAGEMENT MSc THESIS Academic Year 2006-2007 ELEFTHERIA DIMITRAKOU Learning from the Fashion Industry: A Structured Literature Review Supervisor: Dr. Chris Morgan August 2007 This thesis isRead MoreMba Outline16812 Words   |  68 Pagesstudents with an overview of how accounting data is used in making business decisions. The subject covers a broad range of topics including the regulatory framework of accounting, preparation and analysis of financial statements, investment analysis and ethics in accounting. It provides students with basic skills, knowledge and attitudes that enable them to process financial data, to analyse and interpret accounting reports, and to present the results within an ethical framework, to financial decisionRead MoreStrategic Marketing Management337596 Words   |  1351 Pagesproductivity The use of ratios Analysing ratios and trends Ratios and interfirm comparison vi CONTENTS 3.13 3.14 A strategic approach Summary 112 116 117 119 119 120 128 136 139 149 153 159 165 167 169 169 170 174 182 188 192 202 214 215 221 223 223 230 236 241 246 248 250 251 255 261 4 Market and environmental analysis 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 Learning objectives Introduction: the changing business environment (or the new marketing reality) Analysing the environment The natureRead MoreStrategic Human Resource Management72324 Words   |  290 PagesIntroduction What is Strategy? What is Strategic HRM? How is Strategic HRM Different from Other Aspects of HRM? How Does Research Show that Strategic HRM Adds Value to an Organisation? How Does Strategic HRM Support the Management of Change? Who Holds the Responsibility for Strategic HRM? When is it Appropriate to Create a Dedicated HR Function? Vertical Integration and Human Resources Strategy Introduction What are the Benefits of Vertical Integration? How do we Promote the Vertical Integration of Our HRRead MoreMarketing Management130471 Words   |  522 Pagesto customers and for managing customer relationships in ways that benefit the organization and its stakeholders. Hence it can be surmised that marketing is basically meeting unmet needs for target markets, identifying those unmet needs and planning how to meet them through products, services, and ideas. Communicating the value to them along with pricing which is affordable and profitable and also distributing the products so that customers have appropriate accessibility and have quick and easy deliveryRead MoreSales and Marketing for Financial Institutions80443 Words   |  322 PagesAcquiring customers Making the most of channels Managing customer relationships Legal compliance and ethics in marketing and sales The bottom line — measuring the effectiveness of marketing and sales Introduction Subject aims In a competitive, demand-driven financial services environment, an understanding of sales and marketing is crucial to success. This subject provides an understanding of the key elements of sales and marketing, with a focus on market evaluation, strategy, customer acquisitionRead MoreOrganisational Theory230255 Words   |  922 PagesOrganizational Theory takes you on a joyful ride through the developments of one of the great enigmas of our time – How should we understand the organization? Jan Ole Similà ¤, Assistant Professor, Nord-Trà ¸ndelag University College, Norway I really enjoyed this new text and I am sure my students will enjoy it, too. It combines rigorous theoretical argument with application and consideration of how managment practice is formed and shaped by ideas and concepts. The authors have brought their wealth of experience

Internet Usage Policy of an Organization-Free-Sample for Students

Question: Discuss about the usage and the limitations of Internet Usage Policy of a particular Organization. Answer: Introduction Security policies are set of instructions or rather can be referred to as rules of a particular organization that help the employees to understand the basic constraints of an employee. Internet Usage Policy is the policy that describes about the guidelines and rules of the suitable utilization of the organizations network, equipment, andaccess to internet (Wall, Palvia and Lowry 2013). The Internet Usage Policyis the chief certificate that is signed by all staff members and employees before starting their work in the organization. Violation of these policy norms can end the employee or staff member in prison or he can be penalized. The report outlines the usage and the limitations of Internet Usage Policy of a particular organization. This report clearly defines about the guidelines and the rules of the Internet Usage Policy. It also covers a brief overview, the purpose and the scope of this particular policy. The report also specifies the penalty and the legal actions that are to be taken if there is any kind of violation in the policy. The policy mentions the authorized and the prohibited users. The report also emphasizes on the confidentiality of the information of this Internet Usage Policy. The description of the discussion is given in the following paragraphs. Discussion Security Policy Security policycan be defined as the set of norms or guidelines, which state the security of information or data for a system, company or organization. This policy helps the employees of the organization to understand the rules of the organization and so that there is no violation of rules for the policy (Cheng et al. 2013). For a particular organization, the security policy addresses the limitations or constraints on the conduct of its employees and members as well as limitations inflicted on competitors or challengers by different mechanisms such as locks, keys, doors, and walls (Pieters, Dimkov and Pavlovic 2013). However, the security policy for systems is slight different. In systems, the policy addresses restrictions on functions and move among the functions, limitations on ingress by external competitors, adversaries and systems including access to data and programs by authorized people. There are many systematic strategies of risk assessment and various methodologies to ensur e the comprehensiveness of the security policies and reassure that the policies are completely imposed (Wall, Palvia and Lowry 2013). In various complex systems, such asinformation systems, security policies can be degraded into several sub-policies to facilitate the allotment of security mechanisms to prosecute sub-policies. Internet Usage Policy Internet Usage Policy defines the access and the restrictions of internet in an organization. All employees of that organization follow this policy (Orr, Ptacek and Song 2012). The Internet Usage Policy is applicable to all Internet users, which mean individuals working for the organization that include permanent part-time and full-time employees, business partners, vendors, temporary agency workers and contract workers, who utilizes the Internet through the networking or computing resources (Sommestad et al. 2014). The organization's Internet users are presumed to be well known with and to comply with this internet usage policy, and are needed to exercise good judgment and use their common sense while using the Internet services. Internet is to be accessed for only business purposes. The following Internet services are to be accessed. a) E-mail: Receive or send emails from the Internet that would be with or without attachments. b) File Transfer Protocol (FTP): Sending files or information and receiving incoming data and files, as required for organizational c) Navigation: Employees will get complete access to the Internet and restricted access from the Internet (Sommestad et al. 2014). Management retains the authority to add or remove services as organization needs change and alterations. Internet Access The employee is required to read the Internet usage Policy. He/she will then sign the statement that he or she agrees to comply with the policy. The user does not have any other option except to sign this policy (Choyi and Vinokurov 2012). The employee is granted policy acknowledgement and awareness. After he requests for the internet access, by submitting an IT Access Request form along with an attached copy of a signed Internet Usage Coverage Acknowledgement Form, he will get the access from the IT department. Internet access will be stopped upon completion of contract, resignation of employee, termination of service of non-employee, or legal action arising from violating this policy (Safa, Von Solms and Furnell 2016). All users are given certain ID for their internet access and when they stop working, their IDs are taken back. Utilizing the companys Internet will be supported and given only if practicable business requirements are recognized (Berger 2014). Internet access will be allowed on the basis of the current job responsibilities of a staff member. When an employee shifts to any other business unit or changes his job functions, a new request for Internet access must be submitted to IT department within 5 days (Vance and Siponen 2012.). The requirements will be reviewed on a monthly basis by the organization. Allowed Usage Internet usage is given for the purpose of doing business activities and to carry out the job functions (Cheng et al. 2013). All employees must follow the principles of the organization regarding usage of Internet. The access of Internet can include: Communication between the employees for business purposes; Downloading software patches and upgrades; Viewing possible websites for the product information; For technical information. Personal Usage The employees do not have the right to use the companys Internet for their personal reasons. However, if the reason is genuine, the employee can take permission from the authority and access the Internet (Orr, Ptacek and Song 2012). Users, who opt to transmit or store their personal information such as credit card numbers, private keys, or any confidential access, do so at their own risk. The organization is not responsible for any kind of breaching or loss of information. Prohibited Usage The employees are not allowed to access any illegal web sites and access data from those web sites (Bayuk et al. 2012). Storage, acquisition and usage of information that is not legal, or that negatively protrays sex, race or creed is highly prohibited. The organization also stops the behavior of a political activity that is engaging in fraudulent activities, and in any structure of intelligence collection from the provisions. Other activities are strictly prohibited. The activities include: Access of company information which is not within the opportunity of an individuals work (Berger 2014). This includes unauthorized access of personnel file information, reading of customer account information, and accessing information, which is not needed for the proper completion of job functions. Disclosing or misusing without perfect permission, and changing customer information. This includes making unauthorized alterations to a file or sharing personnel data with unauthorized users (Choyi and Vinokurov 2012). Any behavior that would encourage a criminal offense, or violate any regulations, state, national or international, local law. Transmission, use, voluntary or duplication receipt of material that infringes on the trademarks, copyrights or patent rights of any organization or person. Transmission, use of any confidential or sensitive information without any proper controls. Transmission, creation, posting or voluntary receipt of any threatening, offensive, unlawful, harassing material, including comments that are based on national origin, race, sex, age, religion, political beliefs or disability (Orr, Ptacek and Song 2012). Any type of gambling. Downloading of any unauthorized programs for utilization without permission from the IT Department (Pieters, Dimkov and Pavlovic 2013). Ordering or shopping of goods on the Internet. Accessing of any games. The above-mentioned activities are strictly prohibited as per the Internet Usage Policy of an organization. The employees should make sensible efforts to use the internet in ways that do not affect other employees (Banuri et al. 2012). Specific departments should set regulations on resource allocation and bandwidth use, and should ban downloading of particular file types. Software License The organization strongly supports strictness to software vendors license agreements. When at work, or when company computing or networking resources are employed, copying of software in a manner that is not consistent with the vendors license is strictly prohibited (Ifinedo 2012). Similarly, production of materials that are available over the Internet must be done only with the written permission of the owner or author of the document. Permission is necessary if the user is wanting to make copies of contents that already exists. Copies of materials can be anything including journals, magazines, books, newsletters or other online documents (Neisse, Steri and Baldini 2014). Using organizations computer resources to access the Internet for personal purposes, without the approval from the IT department and the users manager, will be considered cause for legal action including and up to termination. The employees who choose to transmit or store their personal information for example the passwords, credit or debit card numbers, private keys, encrypted certificates will do so at their own risk (Knapp and Ferrante 2012). This can be quite risky as there is always a chance of hacking in Internet that is accessed by many people. The employees should be careful about their privacy and confidentiality. Review of Public Information All the directories that are publicly written on Internet-connected computers will be cleared and reviewed each month end. This process is required to stop the anonymous exchange of data that are inconsistent with company business (Gouglidis, Mavridis and Hu 2014). Examples of public information that are unauthorized include use of credit and debit cards, pirated information, and passwords. Privacy of the users personal information and data are expected to be secured. These are secured through various functions like monitoring, confidentiality of emails and maintaining a corporate image (Vance and Siponen 2012.). Monitoring The IT department should periodically monitor the internet activities so that the users should be aware of their access and they try to limit their illegal usage and activities (Vance and Siponen 2012.). Management should have the right to check and evaluate the personal file directories, emails, web access and all other information, which are stored on the company computers, at any time without any kind of notice (Ifinedo 2012). This examination and evaluation assures compliance with internet usage policy and the employees are afraid to do any illegal work in office premises. This monitoring will even help the other employees to feel safe and secure. E-mail Confidentiality Confidentiality of personal mails or emails is another major function to secure the privacy of personal and official information. The employees should be aware that a clean text email is not a secured mode of communication (Banuri et al. 2012). There is a chance of hacking in such cases. The organization will not guarantee that electronic communications will be private. The users should be aware that the electronic communications could be intercepted, printed, forwarded, and stored by others. The users should also be aware that once an email is transmitted it might be changed (Orr, Ptacek and Song 2012). Removing an email from an employee workstation will not delete it from the different systems across which the email has been transmitted. Maintaining Corporate Image While using the company resources to use and access the Internet, the users should realize that they represent their company (Bayuk et al. 2012). Whenever the employees state an affiliation to the organization, they must also clearly reflect that the opinions are expressed from their own and not necessarily those of their company. The users should not keep company material for example documentation, press releases, internal memos, and product or usage information on any public news group, mailing list or such service (Gouglidis, Mavridis and Hu 2014). Any posting of materials must be approved by the employees manager and the information technology department and will be kept by an authorized person. All the business units and individuals wishing to develop a WWW home page or site should first develop implementation, business, and maintenance plans (Neisse, Steri and Baldini 2014). Official permission should be acquired through the IT Department. This will maintain publishing and content standards needed to ensure appropriateness ad consistency. Moreover, contents of the material that are made available to the public through the Internet should be formally reviewed and supported before being published (Knapp and Ferrante 2012). All material should be to the Corporate Manager for initial approval to continue. Conclusion Therefore, from the above discussion, it can concluded that security policies are extremely important for all organization. Such policies keep the confidentiality and the authenticity of the company. The report focuses on the Internet Usage policy. This policy defines about the utilization and the limitations of access to internet in an organization. This policy is maintained by all employees. The internet usage policy has some instructions or rules for the employees so that they do not cross their limits while using office internet. The above report points out a set of guidelines that are to be followed by the employees of all organization regarding internet. This policy is extremely beneficial and helpful to mitigate or reduce cyber crime and unnecessary usage of companys internet References Banuri, H., Alam, M., Khan, S., Manzoor, J., Ali, B., Khan, Y., Yaseen, M., Tahir, M.N., Ali, T., Alam, Q. and Zhang, X., 2012. An Android runtime security policy enforcement framework.Personal and Ubiquitous Computing,16(6), pp.631-641. Bayuk, J.L., Healey, J., Rohmeyer, P., Sachs, M.H., Schmidt, J. and Weiss, J., 2012.Cyber security policy guidebook. John Wiley Sons. Berger, T.U., 2014. Norms, Identity, and National Security.Security Studies: A Reader. Cheng, L., Li, Y., Li, W., Holm, E. and Zhai, Q., 2013. Understanding the violation of IS security policy in organizations: An integrated model based on social control and deterrence theory.Computers Security,39, pp.447-459. Choyi, V.K. and Vinokurov, D., Alcatel Lucent, 2012.System and method of network access security policy management for multimodal device. U.S. Patent 8,191,106. Gouglidis, A., Mavridis, I. and Hu, V.C., 2014. Security policy verification for multi-domains in cloud systems.International Journal of Information Security,13(2), pp.97-111. Ifinedo, P., 2012. Understanding information systems security policy compliance: An integration of the theory of planned behavior and the protection motivation theory.Computers Security,31(1), pp.83-95. Knapp, K.J. and Ferrante, C.J., 2012. Policy awareness, enforcement and maintenance: Critical to information security effectiveness in organizations.Journal of Management Policy and Practice,13(5), p.66. Neisse, R., Steri, G. and Baldini, G., 2014, October. Enforcement of security policy rules for the internet of things. InWireless and Mobile Computing, Networking and Communications (WiMob), 2014 IEEE 10th International Conference on(pp. 165-172). IEEE. Orr, D.B., Ptacek, T.H. and Song, D.J., Arbor Networks, Inc., 2012.Method and system for authentication event security policy generation. U.S. Patent 8,146,160. Ouedraogo, W.F., Biennier, F. and Ghodous, P., 2012, April. Adaptive Security Policy Model to Deploy Business Process in Cloud Infrastructure. InCLOSER(pp. 287-290). Pieters, W., Dimkov, T. and Pavlovic, D., 2013. Security policy alignment: A formal approach.IEEE Systems Journal,7(2), pp.275-287. Safa, N.S., Von Solms, R. and Furnell, S., 2016. Information security policy compliance model in organizations.computers security,56, pp.70-82. Sommestad, T., Hallberg, J., Lundholm, K. and Bengtsson, J., 2014. Variables influencing information security policy compliance: a systematic review of quantitative studies.Information Management Computer Security,22(1), pp.42-75. Vance, A. and Siponen, M.T., 2012. IS security policy violations: a rational choice perspective.Journal of Organizational and End User Computing (JOEUC),24(1), pp.21-41. Wall, J.D., Palvia, P. and Lowry, P.B., 2013. Control-related motivations and information security policy compliance: The role of autonomy and efficacy.Journal of Information Privacy and Security,9(4), pp.52-79

Database Implementation and Queries

Questions: A. Understanding and Implementation of the DatabaseUsing the supplied schema file, create the database for CQR. The supplied file populates all tables to reflect the content of the artefacts provided in Assignment 1 and is a cut-down version of the practice at the close of business on 15th September 2014. . At this stage, you are to imagine what the state of the database would be at the close of business on the next day, subject to the requirements of this task, and all subsequent tasks.Write queries to find out the following: Find the unused structures e.g. there is one Superannuation client but no Partnership clients on the starter database. Find the unused sectors; Find the unrequested services; Find the unused billing cost types; Find domains for which there is none or only one current employee with that expertise; Find the minimum billing rate for each employee type for the most recent billing rate effective date;B. Test DataThis task will only be completed after you have finish ed this and all subsequent tasks. You should create a single script satisfy this sections requirements; satisfy the specific scenarios outlined below in section C; and where necessary provide meaningful data for the SQL queries specified in sectionD.Queries that are correct and do not produce output using your test data will lose 50% of the marks allocated so you should carefully check your test data and ensure it thoroughly validates your SQL queries. For example if a query asks to display the full details for all CLIENTS who have a TAS or a NT address then at least two rows are expected to be displayed. If the data provided in the supplied schema file does not do this you need to work out a way of doing that and include in your script file.There should be comments in the script to explain what is being done and to identify what parts of the assignment are being covered. The script should contain a single COMMIT statement as the last line of the script, i.e. all inserts should be treated as a single transaction. The data should be structured in such a way that once it has been inserted and the "commit" SQL command has been run, the database is in a consistent state.Specifically for this section, and using the information obtained from the previous section, you should add as a minimum: Three new clients. These clients should:o have a structure that has not been used yet;o operate in sectors that have not been used yet (but may include existing ones if they operate in more than one);o require services that have not been requested yet (but may include existing ones);o have one unique billing on cost type charged to them for the day; Two new employees one Accountant and one Administrator. They need to:o at least work in domains for which there is none or only one current employee with that expertise;o Have a billing rate the same as that of the same employee type with the minimum rate for that employee;C. Specific Scenarios Manipulate the DatabaseIn the follow ing section, the SQL scripts must correctly manage transactions. You should also ensure that any related data impacted by your script actions are correctly managed.1. A new accountant is to be added (assume it has not been updated from the HR system). His name is Matthias Window. He has expertise in Taxation and Corporate affairs and will be charged out at a rate of $160.00 per hour from today (16th September 2014).Include this new employee and his details on the CQR database. Assume that the employee number for this new employee is 1 more than the largest employee in the BILLINGEMPLOYEE table.2. His first work is to give some tax advice to an existing client who he thinks is Bill Wilson. He spends an hour from 8:30 doing so but cant find the service type code so creates a new one for donations and uses that. He then moves on to some research for half an hour for an existing client Richard Smith. In both cases he forgets to key in an end time.Include the details of this sequence of billing in the database.3. At 10:00 Matthias realises he actually worked for Bill Watson initially not Bill Wilson, that he should have used the communication code for that work and that he should have completed the times correctly.Include the details of these corrections in the database.4. Matthias is then tasked with completing a corporate return for 2 Boys Plumbing Pty. Ltd. He gets the time wrong and keys in 9:30am and spends 2 hours completing the return, updating the completion time to 11:30 when he is finished. As part of the process he raises an on-cost record for the lodgement fee ($110.00) for the return.Include the above changes in the database.5. Alan Counting reduces Matthias Windows billing rate by 25%.D. Querying of Database using SQL Statements1. Display the full details for all clients - the name details (firstname and lastname) should be shown in one column called 'Client Name' and the address details (street1, street2, city, state and postcode) in one column calle d Client Address'.2. Display the full details for all clients who have a TAS or a NT address.3. Display the full details for all service types in the CQR service type table which have the word 'advice' (upper or lowercase) in any of their columns. 4. Alan is considering what the effect of increasing the billing rate on all employees by 5% would be. Display the employee number, name, effective date and increased billing rate of all employees in CQR. 5. Display the full details for the cheapest billing employee provided by CQR. 6. Display the details of all clients for whom no billing on cost records exist for the current year (2014). Display in client concatenated firstname, lastname order. 7. Provide the total number of employees, total billing rate, average billing rate for the practice.8. Calculate the total charges, excluding on-costs per client for the month of September 2014.9. Display the employee number, client number, service ID and billingstarttime for service types of Advi ce or Communication type where the actual charge on any billing record is cheaper than $150 and the time duration is between 15 and 30 minutes. Order the list such that the billingrecords which are least expensive are listed first.10. For all clients currently in the CQR system, display details about the clients and those with sector records and those without sector records: for each client with sectors: display the string 'With sectors', the client number, client first name concatenated with the client last name, and the total number of sectors the client is involved in, and for each client without sector records: display the string 'Without sectors', the client number, client first name concatenated with the client last name, and the total number of sectors as a string of Not applicable.11. Display details of all employees (number, name) for whom billingrecords have been created when they are not identified as having that expertise i.e. those employees who have charged to a servic e that they do not have a domain record for. (2 marks)12. Select employee number and the distinct service from the billingrecords where any record for that service took in excess of 1 hour to complete. You should only display one employee number, service and description combination even when multiple records qualify.13. Display the structure details for which the smallest total billable activity (time) has been performed in the last month (17-08-2014 to 16-09-2014)14. Report the average number of billing records per employee per day. Answers: A. Understanding and Implementation of the Database Find the unused structures e.g. there is one Superannuation client but no Partnership clients on the starter database Query: SELECT * FROM structure WHERE StructureID NOT IN (SELECT StructureID FROM client); Find the unused sectors Query: SELECT * FROM Sector WHERE SectorID NOT IN (SELECT SectorID FROM ClientSector); Find the unrequested services Query: SELECT * FROM Service WHERE ServiceID NOT IN (SELECT ServiceID FROM ClientService); Find the unused billing cost types Query: SELECT * FROM BillingOnCostType WHERE BillingOnCostTypeID NOT IN (SELECT BillingOnCostTypeID FROM BillingOnCost); Find domains for which there is none or only one current employee with that expertise Query: SELECT * FROM Service WHERE ServiceID IN (SELECT ServiceID FROM EmployeeDomain WHERE EmployeeNumber IN (SELECT EmployeeNumber FROM EmployeeDomain GROUP BY EmployeeNumber HAVING COUNT(*)=0 OR COUNT(*)=1)); Find the minimum billing rate for each employee type for the most recent billing rate effective date Query: SELECT et.EmployeeType,ber.BillingRateEffectiveDate,MIN(ber.BillingRate) AS MinBillingRate FROM BillingEmployeeRate ber,Billing Employee be,EmployeeType et WHERE ber.EmployeeNumber=be.EmployeeNumber AND be.EmployeeType=et.EmployeeType GROUP BY et.EmployeeType,ber.BillingRateEffectiveDate order by ber.BillingRateEffectiveDate DESC limit 4; B. Test Data: INSERT INTO Client (ClientFirstName,ClientLastName, ClientStreet1, ClientStreet2,ClientCity,ClientState,ClientPostcode, ClientContact, ClientContactPhone,ClientTFN,ClientABN,ClientAddDate,StructureID, ClientLink) VALUES ('John','Smith','24, TT Ct','', 'Ararat','NT',3300,'Henry Micheal','09494038585','98494398438','949934892874','2015-01-01',1,168750); INSERT INTO Client (ClientFirstName,ClientLastName, ClientStreet1, ClientStreet2,ClientCity,ClientState,ClientPostcode, ClientContact, ClientContactPhone,ClientTFN,ClientABN,ClientAddDate,StructureID, ClientLink) VALUES ('Andrew','William','72, TT Ct','81 RR Ct','Gosfort','TAS',3302,'Nitin','4737445745','984324634634','9499342637565','2015-01-06',4,null); INSERT INTO Client (Client First Name, Client Last Name, ClientStreet1, ClientStreet2,ClientCity,ClientState,ClientPostcode, ClientContact, ClientContactPhone,ClientTFN,ClientABN,ClientAddDate,StructureID, ClientLink) VALUES ('Stephen','Oliver','90, MM Street','120 PP Ct','Morwell','NSW',4200,'Peter','834838403489','98438958934','773273459873','2015-01-12',7,124545); INSERT INTO ClientSector(ClientNumber,SectorID) VALUES ('168754',4); INSERT INTO ClientSector(ClientNumber,SectorID) VALUES ('168759',9); INSERT INTO ClientSector(ClientNumber,SectorID) VALUES ('168754',7); INSERT INTO ClientSector(ClientNumber,SectorID) VALUES ('16854',5); INSERT INTO ClientService (ClientNumber,ServiceID) VALUES (168754,'ADM'); INSERT INTO ClientService (ClientNumber,ServiceID) VALUES (168755,'CRP'); INSERT INTO ClientService (ClientNumber,ServiceID) VALUES (168756,'RCV'); INSERT INTO ClientService (ClientNumber,ServiceID) VALUES (145968,'AUD'); INSERT INTO ClientService (ClientNumber,ServiceID) VALUES (168750,'LIQ'); INSERT INTO ClientService (ClientNumber,ServiceID) VALUES (168752,'MGT'); INSERT INTO BillingOnCost (ClientNumber, BillingOnCostDate,BillingOnCostTypeID, BillingOnCostCharge) VALUES (168754,'2015-02-01',1,30); INSERT INTO BillingOnCost (ClientNumber, BillingOnCostDate,BillingOnCostTypeID, BillingOnCostCharge) VALUES (168755,'2015-01-25',3,60); INSERT INTO BillingOnCost (ClientNumber, BillingOnCostDate,BillingOnCostTypeID, BillingOnCostCharge) VALUES (168756,'2015-01-27',2,8); INSERT INTO BillingEmployee (EmployeeNumber,EmployeeName,EmployeeType) VALUES (102678,'George Queen',1); INSERT INTO BillingEmployee (EmployeeNumber,EmployeeName,EmployeeType) VALUES (102679,'Francis Peter',2); INSERT INTO EmployeeDomain (EmployeeNumber,ServiceID) VALUES (102677,'LIQ'); INSERT INTO BillingEmployeeRate(EmployeeNumber,BillingRateEffectiveDate,BillingRate) VALUES (102677,'2015-01-20',45); INSERT INTO BillingEmployeeRate(EmployeeNumber,BillingRateEffectiveDate,BillingRate) VALUES (102678,'2015-01-27',60); C. Manipulate the Database A new accountant is to be added (assume it has not been updated from the HR system). His name is Matthias Window. He has expertise in Taxation and Corporate affairs and will be charged out at a rate of $160.00 per hour from today (16th September 2014). Include this new employee and his details on the CQR database. Assume that the employee number for this new employee is 1 more than the largest employee in the BILLINGEMPLOYEE table. INSERT INTO BillingEmployee (EmployeeNumber,EmployeeName,EmployeeType) VALUES (102680,'Matthias Window',1); INSERT INTO BillingEmployeeRate(EmployeeNumber,BillingRateEffectiveDate,BillingRate) VALUES (102680,'2014-09-16',160); INSERT INTO EmployeeDomain (EmployeeNumber,ServiceID) VALUES (102680,'TAX'); INSERT INTO EmployeeDomain (EmployeeNumber,ServiceID) VALUES (102680,'CRP'); His first work is to give some tax advice to an existing client who he thinks is Bill Wilson. He spends an hour from 8:30 doing so but cant find the service type code so creates a new one for donations and uses that. He then moves on to some research for half an hour for an existing client Richard Smith. In both cases he forgets to key in an end time. Include the details of this sequence of billing in the database. INSERT INTO ServiceType (ServiceTypeID,ServiceTypeDescription,ServiceTypeNote) VALUES ('DONA','Donation','New Donation Scheme'); INSERT INTO BillingRecord (EmployeeNumber,BillingDate,ClientNumber,BillingStartTime,ServiceID,ServiceTypeID,BillingComment) VALUES (102680,'2014-09-16',168750,'08:30:00','TAX','DONA','New Plan'); INSERT INTO BillingRecord (EmployeeNumber,BillingDate,ClientNumber,BillingStartTime,ServiceID,ServiceTypeID,BillingComment) VALUES (102680,'2014-09-16',124545,'08:30:00','TAX','RSCH','Tax research'); At 10:00 Matthias realises he actually worked for Bill Watson initially not Bill Wilson, that he should have used the communication code for that work and that he should have completed the times correctly. Include the details of these corrections in the database. UPDATE CLIENT SET CLIENTLASTNAME='Watson' WHERE ClientNumber=168750; INSERT INTO BillingRecord (EmployeeNumber,BillingDate,ClientNumber,BillingStartTime,ServiceID,ServiceTypeID,BillingComment,BillingEndTime) VALUES (102680,'2014-09-16',168750,'10:00:00','TAX','COMM','Communications','11:00:00'); INSERT INTO BillingRecord (EmployeeNumber,BillingDate,ClientNumber,BillingStartTime,ServiceID,ServiceTypeID,BillingComment,BillingEndTime) VALUES (102678,'2014-09-16',168750,'06:00:00','TAX','COMM','Communications','06:20:00'); Matthias is then tasked with completing a corporate return for 2 Boys Plumbing Pty. Ltd. He gets the time wrong and keys in 9:30am and spends 2 hours completing the return, updating the completion time to 11:30 when he is finished. As part of the process he raises an on-cost record for the lodgement fee ($110.00) for the return. Include the above changes in the database. INSERT INTO BillingRecord (EmployeeNumber,BillingDate,ClientNumber,BillingStartTime,ServiceID,ServiceTypeID,BillingComment) VALUES (102680,'2014-09-16',168752,'09:30:00','CRP','MTNG','Communications') UPDATE BillingRecord SET BillingEndTime='11:30:00' WHERE EmployeeNumber=102680 AND BillingDate='2014-09-16' AND ClientNumber=168752; INSERT BillingOnCost (ClientNumber,BillingOnCostDate,BillingOnCostTypeID,BillingOnCostCharge) VALUES (168752,'2014-09-16',1,110); INSERT BillingEmployeeRate (EmployeeNumber,BillingRateEffectiveDate,BillingRate) VALUES ((SELECT EmployeeNumber FROM BillingEmployee WHERE EmployeeName='Alan Counting'),'2014-09-16',200*0.75); D. Querying of Database using SQL Statements 1. Display the full details for all clients - the name details (firstname and lastname) should be shown in one column called 'Client Name' and the address details (street1, street2, city, state and postcode) in one column called Client Address'. SELECT CONCAT(ClientFirstName , ' ' , ClientLastName) AS "Client Name", CONCAT(ClientStreet1,', ',IFNULL(ClientStreet2,''),', ',ClientCity,', ' ,ClientState,', ',ClientPostCode) AS "ClientAddress" FROM Client; 2. Display the full details for all clients who have a TAS or a NT address. SELECT * FROM Client WHERE ClientState='NT' OR ClientState='TAS'; 3. Display the full details for all service types in the CQR service type table which have the word 'advice' (upper or lowercase) in any of their columns SELECT * FROM ServiceType WHERE LOWER(ServiceTypeDescription) LIKE '%advice%' OR LOWER(ServiceTypeNote) LIKE '%advice%'; 4. Alan is considering what the effect of increasing the billing rate on all employees by 5% would be. Display the employee number, name, effective date and increased billing rate of all employees in CQR. SELECT be.EmployeeNumber,be.EmployeeName,CURDATE() AS "Latest Effective Date",ber.BillingRate*1.05 AS "Increasing the BillingRate" FROM BillingEmployee be, BillingEmployeeRate ber , (SELECT EmployeeNumber, MAX(BillingRateEffectiveDate) AS LatestBillDate FROM BillingEmployeeRate GROUP BY EmployeeNumber) mbe WHERE be.EmployeeNumber=ber.EmployeeNumber AND (be.EmployeeNumber=mbe.EmployeeNumber AND ber.BillingRateEffectiveDate=mbe.LatestBillDate); 5. Display the full details for the cheapest billing employee provided by CQR. SELECT emp.EmployeeNumber,emp.EmployeeName,emp.employeeType FROM BillingEmployee emp, (SELECT EmployeeNumber, MAX(BillingRateEffectiveDate) AS LatestBillDate,BillingRate FROM BillingEmployeeRate GROUP BY EmployeeNumber ORDER BY BillingRate LIMIT 1) ne WHERE emp.EmployeeNumber=ne.EmployeeNumber; 6. Display the details of all clients for whom no billing on cost records exist for the current year (2014). Display in client concatenated firstname, lastname order. SELECT * FROM Client WHERE ClientNumber NOT IN (SELECT ClientNumber FROM BillingOnCost WHERE YEAR(BillingOnCostDate) = 2014) ORDER BY CONCAT(ClientFirstName,ClientLastName); 7. Provide the total number of employees, total billing rate, average billing rate for the practice. SELECT COUNT( DISTINCT(EmployeeNumber)) AS "Total Employee", SUM(BillingRate) AS "Total Billing Rate",AVG(BillingRate) AS "Average Billing Rate" FROM BillingEmployeeRate; 8. Calculate the total charges, excluding on-costs per client for the month of September 2014. SELECT SUM(BillingOnCostCharge) AS "Total Cost Excluding September Client" FROM BillingOnCost WHERE YEAR(BillingOnCostDate)2014 AND MONTH(BillingonCostDate)9; 9. Display the employee number, client number, service ID and billingstarttime for service types of Advice or Communication type where the actual charge on any billing record is cheaper than $150 and the time duration is between 15 and 30 minutes. Order the list such that the billingrecords which are least expensive are listed first. SELECT EmployeeNumber,ClientNumber,ServiceID, BillingStartTime FROM BillingRecord WHERE ((BillingEndTime-BillingStartTime)/100 BETWEEN 15 AND 30 ) AND ServiceTypeID IN (SELECT ServiceTypeID FROM ServiceType WHERE ServiceTypeDescription='Advice' OR ServiceTypeDescription='Communication') AND EmployeeNumber IN (SELECT EmployeeNumber FROM BillingEmployeeRate WHERE BillingRate150); 10. For all clients currently in the CQR system, display details about the clients and those with sector records and those without sector records: for each client with sectors: display the string 'With sectors', the client number, client first name concatenated with the client last name, and the total number of sectors the client is involved in, and for each client without sector records: display the string 'Without sectors', the client number, client first name concatenated with the client last name, and the total number of sectors as a string of Not applicable. SELECT 'With Sectors',c.ClientNumber,CONCAT(c.ClientFirstName,', ',c.ClientLastName) AS "Client Name",COUNT(*) AS "Total Sector Involved" FROM Client c, ClientSector cs WHERE c.ClientNumber=cs.ClientNumber GROUP BY cs.SectorID UNION ALL SELECT DISTINCT 'Without Sectors',c.ClientNumber,CONCAT(c.ClientFirstName,', ',c.ClientLastName) AS "Client Name",'Not Applicable' AS "Total Sector Involved" FROM Client c WHERE c.ClientNumber NOT IN (SELECT ClientNumber FROM ClientSector csec,Sector s WHERE s.SectorID=csec.SectorID);

This Paper Will Discuss The Public Perception Of CPAs In Todays Societ

This paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short. Most Who Do You Trust? surveys rank politicians, lawyers and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image--anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are known and respected for their honesty. The profession that goes out of its way to project that image, and there is a certain amount of truth to it. Not all accountants are anal-retentive little wimps who cannot get a date. Many of them are quite articulate. Some are quite lovely, in some schools, more than half of the accounting majors are women. Also, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protecting the public interest. The general duty that accountants owe to their clients and the other persons who are affected by their actions is to exercise the skill and care of the ordinarily prudent accountant in the same circumstances. Two elements compose the general duty of performance: skill and care. Another element and responsibility is owed to clients and other persons, that is that accountants should observe a standard of ethical or social responsibility. One set of difficulties concerns ethics education's ability to instill the chosen values and to make them stick after the educational process is completed. Instruction in acc ounting ethics is directed at people whose character-or lack there-of-has largely been formed by the time the instruction occurs. Although such instruction should increase the moral awareness of those who are already predisposed to listen, its effect on the basically self-interested, indifferent, or unethical is questionable. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest. Recent pressure to include more ethics instruction in the accounting classroom has placed an emphasis on individuals who have a sense of moral responsibility. In accounting ethics education literature the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb (1988): 1. Relate accounting education to moral issues. 2. Recognize issues in accounting that have ethical implications. 3. Develop a sense of moral obligati on or responsibility. 4. Develop the abilities needed to deal with ethical conflicts or dilemmas. 5. Learn to deal with uncertainties of the accounting profession. 6. Set the stage for a change in ethical behavior. 7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. An emphasis on codes of conduct may result in students' failure to develop discretion and judgment . . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible (Whitbeck, 1992, 128). Emphasis on rules may quickly become training in how to get around the rules while remaining technically legal. While students must be acquainted with professional codes of conduct as part of their preparation for a career, most researchers on ethics do not consider such material to be sufficient grounding in ethical training (Fulmer and Cargile 1993:Adams et al.1995). A few years ago the Ameri can Institute of Certified Public Accounts (AICPA), the largest CPA membership organization in the world, decided that starting in the year 2000, new members would have to have 150 semester hour of college credits (5 Years) instead of the present four years to become a member (McGee). On the surface that does not appear to any big deal. No one has to become an AICPA member to practice public accounting or to be a CPA. But, there are several problems with this. The most obvious is that the major group harmed is the students (or parents), who must cough up another $10,000 or $20,000 for a fifth year of education. Then there

Cool History Research Paper Topics For the Roman Empire

Cool History Research Paper Topics For the Roman EmpireIf you are looking for cool history research paper topics for the Roman Empire, you have come to the right place. The Roman Empire was one of the most important empires of the ancient world. In fact, the empire lasted for over two thousand years.Nowhere is this more evident than in the area of literature and art. Most of the major literary works of the time are written in Latin. The Romans were masters of organization, so they were able to produce monumental buildings like the Colosseum and the Olympic Games.Their art is very colorful, and for many years it was only a small part of the art in Europe. Most of what we think of as European art was actually influenced by Roman artists. At one point, the papyri of writings that existed in the ancient world were believed to be written in Greek or even Latin. That has changed, however, with new archaeological discoveries.There are many cool history research paper topics for the Roman Em pire. For example, they produced great musicians, such as Terence and Vibius. Their government was exceptionally civilized, and it produced statues that remain today as some of the best in the world.There are other fun parts of the Roman Empire, that you can look at for your research papers. One of the most famous Greek statues of the day is the statue of the Bacchus. This statue is housed in the Vatican Museums. It is the Roman version of the Statue of Liberty.There are many ancient documents that were found with the papyri. These documents can be an important part of any graduate course in the ancient world. Most of these documents are written in Latin. If you find this type of writing intriguing, you may want to use these ancient documents in your research papers.When it comes to the Roman emperors, they were often times cruel. They killed their enemies by throwing them off of high buildings, using spiked clubs to subdue people, and so on. However, in many ways, the emperors of t he time were much more humane than we are today.The Roman emperors needed a large army, but it also required that they train this army. Their military was the greatest in the ancient world. So if you are looking for something that will get your students thinking about the past, historical writing can be an interesting way to go.

Controversial Essay Topics For College Students

Controversial Essay Topics For College StudentsAlthough it is not something you will likely ever hear about, there are quite a few controversial essay topics for college students. These topics can be found on websites and in books that have been written by the majority of the population. Whatever topic that you select for your essay should be based on your knowledge, skill, and ability to present yourself.One controversial essay topics for college students involves President Obama's policy on Social Security. Most people believe that Social Security is there for old people and that those who work should contribute more toward it. The President, however, has stated that he will raise the retirement age. As you can see, the policy is not so cut and dry.Another controversial essay topics for college students deal with the issue of pornography. In fact, this is one of the most controversial topics for college students and parents as well. Adults make pornographic films, but young childre n may be watching adult films without any repercussions whatsoever.When selecting your topic for your controversial essay topics for college students, you must make sure that it relates to the time that you are in. It is not necessary that your topic is an all-encompassing essay, especially if you are only in high school. It is also not necessary that your topic is centered around your life or your friends' lives.For instance, if you write an essay on homecoming at a high school, you may be able to include that in your essay. But if you write an essay on the Internet, you may be forced to turn that into a short report that only consists of information that you have collected from the Internet. Also, be careful of writing essays about childhood, whether they are based on any particular event or topic that is controversial for you. You will have to read the guidelines and rules before writing the essay to make sure that it does not violate any state laws.Of course, your essay topics f or college students must be based on the topic that you feel will allow you to earn an A or B grade. After all, you will have to rely on the other students for the information that you use in your essay. It would be in your best interest, as well as in that of the other students, to remember that the subject matter must be relevant to the subject of the class. Otherwise, the other students will find that the topic is too broad and that you are relying on hearsay information.Most colleges have a set number of essay topics for college students that you must complete. If you do not meet this criteria, you will not be permitted to enter any further into the college. It is in your best interest to choose topics that you think you may be able to succeed in.When choosing a topic, you will need to keep in mind that the topic is based on what your academic goals are. If you are trying to get into a particular college, you need to base your topic on that specific college. It is also in your b est interest to write essays on topics that are related to your grade level, because as you can see, there are many controversial essay topics for college students.

Research Papers on Childhood Vaccinations - You Might Be Saving Your Childs Life

Research Papers on Childhood Vaccinations - You Might Be Saving Your Child's LifeReading up on research papers on childhood vaccinations could save a life. Despite the fact that most of us do not have the slightest idea how a vaccine works, the risk is very real. It is also important to note that some adults are still not fully protected.There are many medical schools that offer classes on childhood vaccinations. These courses can give students the knowledge they need in order to recognize if they or their children may be susceptible to some diseases. This kind of education helps to avoid infections.The medical world is littered with tales of great successes and failures of vaccination campaigns. As much as possible, parents should avoid vaccinations for their kids. Any child under a year old should not be vaccinated against polio and whooping cough as the disease may leave long-term damage to your child's brain.In addition, it is important to find out if you are missing out on any o f the vitamin supplementation that could protect your children. Vitamin D deficiency is quite common among infants in the United States. Another common deficiency is vitamin B12, which is an essential element for the proper functioning of all the body's cells.Fortunately, researchers know more about the nutrient than they did in the past. If you give your child adequate amounts of vitamins, you could potentially protect your child's immune system. There are plenty of fortified food products on the market that contain these nutrients.Research papers on childhood vaccinations are available on just about every topic you can think of. Just because your child has not yet gotten the required immunizations does not mean that he or she is not protected.Research papers on childhood vaccinations are available online. These documents explain why, for example, the chicken pox vaccine is still effective despite the fact that millions of people have gotten rid of the disease. As long as a child i s fully protected, it is just a matter of time before it can catch it.